Modeling As an Instrument of Accounting Practice Development

Abstract

Th is article considers possibilities of practice realizing model conception in the accounting practice from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems and from the creation of regulative construction, which has a module structure and supposes a presence of module set. Th e author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.